Efektivitas Pengendalian Intern Piutang Pada Megamall Manado


  • Noldy Takaliuang


Internal Control, Effectiveness Level, Business Receivables, COSO Framework


Effective trade receivables control is needed to encourage the cash capability needed for corporate financing because revenues that are not commensurate with the needs of the funds will be burdensome in carrying out work programs that have been set as targets of the company's activities. Good debt control system as an effort to further improve financial performance / performance.

The research method uses a qualitative descriptive method, where the research instrument is a questionnaire. This method is carried out by making 24 items related to the COSO model's debt control system so that the possible comments obtained are disagree, disagree, doubt, agree and strongly agree. This study used non-probability, by convenience sampling technique.

The results of the internal control study of Megamall Manado accounts show that for the environmental dimensions of control, risk determination, control activities are considered less effective. For the environmental dimensions of control, risk determination, Megamall Manado receivables control activities are considered to be less effective. The dimensions of information and communication, as well as monitoring and monitoring are considered to be quite effective, which shows that the results according to the target are generally fulfilled but not optimal, so that further improvement is needed.